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    <title>2025 (8) TMI 1804 - RAJASTHAN HIGH COURT</title>
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    <description>Challenges to AIFTA-origin show cause notices may attract threshold scrutiny where the verification framework for origin claims is said to be unclear, including how to segregate originating from non-originating materials and assess Regional Value Content. The Court noted that the notices questioned whether production records and certificates sufficiently proved exclusive use of ASEAN-origin inputs for finished copper tubes and pipes, while also observing that the goods were not practically amenable to dismantling-based tracing and that no workable verification mechanism was identified. On that prima facie footing, the petitions were entertained and interim protection was granted pending further hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=468369</link>
      <description>Challenges to AIFTA-origin show cause notices may attract threshold scrutiny where the verification framework for origin claims is said to be unclear, including how to segregate originating from non-originating materials and assess Regional Value Content. The Court noted that the notices questioned whether production records and certificates sufficiently proved exclusive use of ASEAN-origin inputs for finished copper tubes and pipes, while also observing that the goods were not practically amenable to dismantling-based tracing and that no workable verification mechanism was identified. On that prima facie footing, the petitions were entertained and interim protection was granted pending further hearing.</description>
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